On 11th July, HMRC published information on how it intends to introduce CDS. It says that you will need to prepare for CDS if you or your agent make customs declarations for goods imported from and exported outside the EU through CHIEF or a software provider. HMRC will introduce CDS in 3 stages –
- a group of importers will start making declarations on CDS from August 2018 HMRC will contact anyone in the group of importers who’ll be using CDS from August 2018;
- all importers will be able to use CDS from November 2018; and
- exports will be able to use CDS from a later date – and HMRC will provide more information on when this is going to happen.